Search - ”资源化利用" resource

The additional volume significantly affected operations since the CRA had to divert resources to manage the workload. ... Return to footnote4 referrer Part 12 – Resources related to the Privacy Act Costs In 2023–2024, the ATIP Directorate’s cost to administer the Privacy Act was $18,956,422. ... This cost does not include the significant resources used within CRA branches and regions. ...

T5013 SCH 12, Resource-Related Deductions (Schedule 12) Line 212 – Fill out Schedule 12 if the partnership incurred resource related expenses (other than resource expenses renounced to the partnership). ... Line 232 – Resource amounts deducted Exploration, development, and resource property expenses – Subsection 96(1) has special rules that apply when a partnership has incurred exploration, development, and resource property expenses. ... For more information about the adjusted ARA, see Boxes 173 to 176 – Resource expenses. ...

T5013 SCH 12, Resource-Related Deductions (Schedule 12) Line 212 – Fill out Schedule 12 if the partnership incurred resource related expenses (other than resource expenses renounced to the partnership). ... Line 232 – Resource amounts deducted Exploration, development, and resource property expenses – Subsection 96(1) has special rules that apply when a partnership has incurred exploration, development, and resource property expenses. ... For more information about the adjusted ARA, see Boxes 173 to 176 – Resource expenses. ...

Readout: Advisory Committee on the Charitable Sector – October 12 and 13, 2023 The Advisory Committee on the Charitable Sector (ACCS) met in Ottawa in person for a two day meeting, held on October 12 and 13, 2023. ... Next, there was a roundtable discussion for members to raise any current or emerging issues and four items were identified: Reporting administrative burden caused by the new reporting rules for Trusts (T3) Legislative changes impacting the Alternative Minimum Tax and the impact it may have on charitable giving Various human resource issues facing the sector – staffing issues, employment shortages, and a decrease in volunteerism Proposal from the Accounting Standards Board to change the current accounting standards which, if implemented, would make it difficult to reconcile financial statements with the T3010, Registered Charity Information Return Each of the four ACCS working groups had an opportunity to present their positions or recommendations to the committee. ...

Recognizing that the majority of contracted resources are IT consultants, and that IT consultants currently represent only 4% of total IT resources at the CRA (with employees making up the rest), the FAB does not deem the risk of over-reliance on IT consultants to be high. ... This will be supplemented with an annual communication to CCMs outlining best practices for managing contracted resources. ... Corporate Administrative System (CAS) An enterprise resource planning system that serves as the central repository for most of the Agency's corporate human resources, material, facilities, and financial data, including procurement and related financial transactions (for example, purchase requisitions, purchase orders, and payments). ...

For the delegation order and schedule, see “ Appendix C – Delegation order.” ... Part 11 – Resources related to the Access to Information Act Costs In 2023–2024, the ATIP Directorate’s direct cost to administer the Access to Information Act was $4,723,771. This does not include the significant resources used within CRA branches and regions. ...

However, a charity must never use its resources, such as office space or supplies, and human resources, such as employees or volunteers, to support that individual’s personal political involvement. ... However, the charity cannot make its resources available to support the director’s campaign, including office space, supplies, and human resources like employees or volunteers. ... There is no limit on the amount of resources a charity can use for PPDDAs. ...

The acquisition, use or consumption of a specified resource or an employer resource that is an "excluded resource" as defined in subsection 172.1(2) would not trigger the above deemed taxable supply rules. ... The employer's deemed GST of $4,000 [($70,000 + $10,000) × 5%] in its preceding fiscal year is less than both $5,000 and 10% of $100,000 (i.e., the denominator in the above formula). ... However, the employer would qualify under subsection 172.1(10) as a qualifying employer and therefore would not have to account for deemed tax under subsection 172.1(7) in respect of its employer resources in its current fiscal year because its deemed GST in respect of its employer resources that are not for supply to the pension entity is $500 ($10,000 × 5%) which is less than both $5,000 and 10% of $100,000. ...

The acquisition, use or consumption of a specified resource or an employer resource that is an "excluded resource" as defined in subsection 172.1(2) would not trigger the above deemed taxable supply rules. ... The employer's deemed GST of $4,000 [($70,000 + $10,000) × 5%] in its preceding fiscal year is less than both $5,000 and 10% of $100,000 (i.e., the denominator in the above formula). ... However, the employer would qualify under subsection 172.1(10) as a qualifying employer and therefore would not have to account for deemed tax under subsection 172.1(7) in respect of its employer resources in its current fiscal year because its deemed GST in respect of its employer resources that are not for supply to the pension entity is $500 ($10,000 × 5%) which is less than both $5,000 and 10% of $100,000. ...

The acquisition, use or consumption of a specified resource or an employer resource that is an "excluded resource" as defined in subsection 172.1(2) would not trigger the above deemed taxable supply rules. ... The employer's deemed GST of $4,000 [($70,000 + $10,000) × 5%] in its preceding fiscal year is less than both $5,000 and 10% of $100,000 (i.e., the denominator in the above formula). ... However, the employer would qualify under subsection 172.1(10) as a qualifying employer and therefore would not have to account for deemed tax under subsection 172.1(7) in respect of its employer resources in its current fiscal year because its deemed GST in respect of its employer resources that are not for supply to the pension entity is $500 ($10,000 × 5%) which is less than both $5,000 and 10% of $100,000. ...